Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
990 • Fiscal year 2020 • EIN 26-2061654
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
20th percentile
Higher top officer pay than 20% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$10,857,722
Down $205,748 (-1.9%) from 2019
Net Assets
Down-$325,670
Down $27,118 (-9.1%) from 2019
Liabilities
Down$11,183,392
Down $178,630 (-1.6%) from 2019
Revenue
Up$5,766,508
Up $58,379 (+1.0%) from 2019
Expenses
Up$5,793,626
Up $608,502 (+12%) from 2019
Net Income
Down-$27,118
Down $550,123 (-105%) from 2019
The mission of horizon science academy elementary school is to foster an environment of inquiry and a love of learning so students are prepared to thrive in stem-focused high school, college, and the world.
Horizon science academy elementary school is a public charter school that is serving grades k through 5 for children in columbus, ohio. The school is a college prep school focusing on math, science and technology education. The school enrolled 518 students in 2017-2018.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,892,910 | $7,399,966 | ▲ $507,056 |
| Prepaid Expenses and Deferred Charges | $3,244,008 | $2,170,126 | ▼ $1,073,882 |
| Cash and Non-Interest-Bearing Accounts | $503,863 | $1,203,479 | ▲ $699,616 |
| Other Notes and Loans Receivable, Net | $337,684 | $48,000 | ▼ $289,684 |
| Accounts Receivable | $78,289 | $21,147 | ▼ $57,142 |
| Pledges and Grants Receivable | $6,716 | $15,004 | ▲ $8,288 |
| Total Assets | $11,063,470 | $10,857,722 | ▼ $205,748 |
| Liabilities | |||
| Other Liabilities | $7,085,075 | $6,372,653 | ▼ $712,422 |
| Mortgage Notes Payable Secured by Investment Property | $4,007,693 | $3,840,898 | ▼ $166,795 |
| Unsecured Notes Loans Payable | - | $642,300 | - |
| Accounts Payable and Accrued Expenses | $269,254 | $305,927 | ▲ $36,673 |
| Grants Payable | - | $21,614 | - |
| Total Liabilities | $11,362,022 | $11,183,392 | ▼ $178,630 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-298,552 | $-325,670 | ▼ $27,118 |
| Total Net Assets Fund Balance | $-298,552 | $-325,670 | ▼ $27,118 |
| Total Liabilities and Net Assets / Fund Balance | $11,063,470 | $10,857,722 | ▼ $205,748 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,292,126 | $513,552 | $5,805,678 |
| Land | $1,192,577 | - | $1,192,577 |
| Leasehold Improvements | $821,961 | $129,957 | $951,918 |
| Equipment | $93,302 | $329,702 | $423,004 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jessica Shoaf | Principal | FT | $86,000 | $86,000 |
| Name | Title |
|---|---|
| Ernie Kirk | President |
| Michael Pratt | Board Member |
| Nancy Calvary | Board Member |
| Natenon Tongtae | Board Member |
| Rehan Safak | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,616,890 |
| Other Expenses | $2,176,736 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,586,671 | - | - | $2,586,671 |
| Pension Plan Contributions | $646,671 | - | - | $646,671 |
| Fees for Services Management | - | $576,651 | - | $576,651 |
| Depreciation Depletion | $296,655 | - | - | $296,655 |
| Other Employee Benefits | $256,483 | - | - | $256,483 |
| Occupancy | $207,278 | - | - | $207,278 |
| Interest | $187,519 | - | - | $187,519 |
| Current Officers, Directors, Trustees, and Key Employees | $86,000 | - | - | $86,000 |
| Other Expenses | $81,720 | - | - | $81,720 |
| All Other Expenses | $45,096 | - | - | $45,096 |
| Payroll Taxes | $41,065 | - | - | $41,065 |
| Fees for Services Legal | $22,363 | - | - | $22,363 |
| Office Expenses | $20,087 | - | - | $20,087 |
| Travel | $13,853 | - | - | $13,853 |
| Insurance | $10,924 | - | - | $10,924 |
| Fees for Services Accounting | $8,852 | - | - | $8,852 |
| Information Technology | $3,510 | - | - | $3,510 |
| Advertising | $2,292 | - | - | $2,292 |
| Total Functional Expenses | $5,216,975 | $576,651 | $0 | $5,793,626 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $5,793,626 |
| Total Expenses per Audited Statements | $5,793,626 |
| Total Expenses per Form 990 | $5,793,626 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $4,606,144 |
| Pension | $1,032,964 |
| Opeb | $587,355 |
| Net Opeb Liability | $146,190 |
“The school is in contract with concept schools, inc., an illinois based not-for-profit organization to provide instructional, administrative and financial managment. The school's superintendent and treasurer are appointed and compensated by concept schools, inc. Concept schools, inc. Also provide a wide range of services such as budgeting and financial oversight, school management database, curriculum alignment, professional developemen and evaluation services for teachers, etc. In return for those services, the school transfers 10% of its total reveues to the management company. Financial reports are presented to the school board for approval in bi-monthly board meetings. All employment and major business decissions are subject to the school board's approval.”
“The 990 is prepared by our cpa, reviewed by the treasurer and provided to the board members for review at the board meeting.”
“The conflict of interest policy is part of the school's by-laws. The school board consistently reviews and discusses any issues that might be in conflict with the policy in the board meetings. All operations of the school are monitored by the school's sponsor and annually audited by the ohio auditor of state.”
“All employment decisions and compensations are discussed and approved in the board of education.”
“All employment decisions and compensations are discussed and approved in the board of education.”
“The school's annual audit report is published on the ohio auditor of state's website at http://www.auditor.state.oh.us. All governing documents and the schoo's conflict of interest policy are available to anyone upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 269254 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 305927 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 78289 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 21147 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | HORIZON SCIENCE ACADEMY ELEMENTARY SCHOOL IS A PUBLIC CHARTER SCHOOL THAT IS SERVING GRADES K THROUGH 5 FOR CHILDREN IN COLUMBUS, OHIO. THE SCHOOL IS A COLLEGE PREP SCHOOL FOCUSING ON MATH, SCIENCE AND TECHNOLOGY EDUCATION. THE SCHOOL ENROLLED 518 STUDENTS IN 2017-2018. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2292 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2292 |
| IRS990/AllOtherContributionsAmt | 0 | 524 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 45096 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 45096 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BEGMURAT NEPSEOV |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8472279845 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1336 BASSWODD ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SCHAUMBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60173 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 503863 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1203479 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 86000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 86000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5410690 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3325 |
| IRS990/CYOtherExpensesAmt | 0 | 2176736 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 352493 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -27118 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3616890 |
| IRS990/CYTotalExpensesAmt | 0 | 5793626 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5766508 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 296655 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 296655 |
| IRS990/Desc | 0 | INSTRUCTIONAL SERVICES TO STUDENTS K THROUGH 5 GRADES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 71 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5216975 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 8852 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8852 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 22363 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 22363 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 576651 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 576651 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JESSICA SHOAF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NANCY CALVARY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERNIE KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL PRATT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | REHAN SAFAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NATENON TONGTAE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 86000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRINCIPAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 5410166 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 21614 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 5766508 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3510 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3510 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10924 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10924 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 187519 |
| IRS990/InterestGrp/TotalAmt | 0 | 187519 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3325 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3325 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 973211 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6892910 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7399966 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8373177 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF HORIZON SCIENCE ACADEMY ELEMENTARY SCHOOL IS TO FOSTER AN ENVIRONMENT OF INQUIRY AND A LOVE OF LEARNING SO STUDENTS ARE PREPARED TO THRIVE IN STEM-FOCUSED HIGH SCHOOL, COLLEGE, AND THE WORLD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 4007693 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3840898 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -298552 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -325670 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -298552 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -325670 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 207278 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 207278 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 20087 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20087 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 256483 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 256483 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SVCS |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACTED FOOD SVCS |
| IRS990/OtherExpensesGrp/Desc | 2 | SPONSOR FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER PROFESSION TECHSVCS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 335647 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 241422 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 122867 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 81720 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 335647 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 241422 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 122867 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 81720 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7085075 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6372653 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2586671 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2586671 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 337684 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 48000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 41065 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41065 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 646671 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 646671 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 6716 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 15004 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3244008 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2170126 |
| IRS990/PrincipalOfficerNm | 0 | JESSICA SHOAF |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS LOCAL REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EXTRACURRICULAR ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CLASSROOM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 264691 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 73430 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 12727 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1645 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 264691 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 73430 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12727 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1645 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 5323625 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7386 |
| IRS990/PYOtherExpensesAmt | 0 | 2341837 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 377118 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 523005 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2843287 |
| IRS990/PYTotalExpensesAmt | 0 | 5185124 |
| IRS990/PYTotalRevenueAmt | 0 | 5708129 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -27118 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5292126 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 513552 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5805678 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 93302 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 329702 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 423004 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5793626 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1192577 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1192577 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 821961 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 129957 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 951918 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4606144 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1032964 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 587355 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 146190 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PENSION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | OPEB |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | NET OPEB LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5766508 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7399966 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5793626 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6372653 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5766508 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5766508 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5793626 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL PUBLISHES IT NONDSICRIMINATORY POLICY ON ALL SCHOOL DOCUMENTS AND IN ITS BY-LAWS. ALL PUBLIC NOTIFICATION IN LOCAL MEDIA INCLUDE THE NONDISCRIMINATORY POLICY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES UNRESTRICTED AND RESTRICT GOVERNMENT FINANCIAL AID TO PROVIDE THE EDUCATIONAL SERVICES TO CHILDREN IN GRADES K THROUGH 5. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS IN CONTRACT WITH CONCEPT SCHOOLS, INC., AN ILLINOIS BASED NOT-FOR-PROFIT ORGANIZATION TO PROVIDE INSTRUCTIONAL, ADMINISTRATIVE AND FINANCIAL MANAGMENT. THE SCHOOL'S SUPERINTENDENT AND TREASURER ARE APPOINTED AND COMPENSATED BY CONCEPT SCHOOLS, INC. CONCEPT SCHOOLS, INC. ALSO PROVIDE A WIDE RANGE OF SERVICES SUCH AS BUDGETING AND FINANCIAL OVERSIGHT, SCHOOL MANAGEMENT DATABASE, CURRICULUM ALIGNMENT, PROFESSIONAL DEVELOPEMEN AND EVALUATION SERVICES FOR TEACHERS, ETC. IN RETURN FOR THOSE SERVICES, THE SCHOOL TRANSFERS 10% OF ITS TOTAL REVEUES TO THE MANAGEMENT COMPANY. FINANCIAL REPORTS ARE PRESENTED TO THE SCHOOL BOARD FOR APPROVAL IN BI-MONTHLY BOARD MEETINGS. ALL EMPLOYMENT AND MAJOR BUSINESS DECISSIONS ARE SUBJECT TO THE SCHOOL BOARD'S APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 IS PREPARED BY OUR CPA, REVIEWED BY THE TREASURER AND PROVIDED TO THE BOARD MEMBERS FOR REVIEW AT THE BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CONFLICT OF INTEREST POLICY IS PART OF THE SCHOOL'S BY-LAWS. THE SCHOOL BOARD CONSISTENTLY REVIEWS AND DISCUSSES ANY ISSUES THAT MIGHT BE IN CONFLICT WITH THE POLICY IN THE BOARD MEETINGS. ALL OPERATIONS OF THE SCHOOL ARE MONITORED BY THE SCHOOL'S SPONSOR AND ANNUALLY AUDITED BY THE OHIO AUDITOR OF STATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL EMPLOYMENT DECISIONS AND COMPENSATIONS ARE DISCUSSED AND APPROVED IN THE BOARD OF EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL EMPLOYMENT DECISIONS AND COMPENSATIONS ARE DISCUSSED AND APPROVED IN THE BOARD OF EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL'S ANNUAL AUDIT REPORT IS PUBLISHED ON THE OHIO AUDITOR OF STATE'S WEBSITE AT HTTP://WWW.AUDITOR.STATE.OH.US. ALL GOVERNING DOCUMENTS AND THE SCHOO'S CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 11063470 |
| IRS990/TotalAssetsEOYAmt | 0 | 10857722 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 11063470 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10857722 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5410690 |
| IRS990/TotalEmployeeCnt | 0 | 71 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 576651 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5216975 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5793626 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11362022 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 11183392 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11362022 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 11183392 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -298552 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -325670 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5216975 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 352493 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 86000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 355818 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5766508 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 11063470 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10857722 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 13853 |
| IRS990/TravelGrp/TotalAmt | 0 | 13853 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 642300 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2835 MORSE ROAD |
| IRS990/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43231 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.HORIZONCOLUMBUS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BEGMURAT NEPESOV |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6144754585 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HORIZON SCIENCE ACADEMY ELEMENTARY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HORI |
| ReturnHeader/Filer/EIN | 0 | 262061654 |
| ReturnHeader/Filer/PhoneNum | 0 | 6144754585 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2835 MORSE ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43231 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 311413363 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BHM CPA GROUP INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 875 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CIRCLEVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 431130875 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7404745210 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-05-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL A BALESTRA |
| ReturnHeader/ReturnTs | 0 | 2021-05-17T19:32:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-06-30 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.